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Example 3? Multiple choice questions (textbook example 2) On January 1, 27, Enterprise A paid a price of 1.2 million yuan (including 2, yuan of interest that has expired but has not been received) from the secondary market to buy bonds issued by a company, and another transaction cost of 2, yuan occurred. The face value of the bond is 1 million yuan, the remaining term is 2 years, the annual coupon rate is 4%, and the interest is paid once every six months. Enterprise A divides it into trading financial assets. In January and July of 27 and January of 28, Company A received the interest of RMB 2, each in the second half of 26 and the first half and second half of 27. On June 3, 27 and December 31, 27, the fair value of the bond was 1.15 million yuan and 1.1 million yuan respectively (excluding interest); On March 31, 28, Enterprise A sold the bond for 1.18 million yuan. The cumulative investment income of this bond business is () ten thousand yuan.

A.2 B.18 C.12 D.8

Answer A

Analysis of the investment income of this bond =(118-1 initial confirmation) -2 (transaction cost)+2 (interest in the first half of 27)+2 (interest in the second half of 27) = 2 (ten thousand yuan).

pay attention to whether the topic is investment income or profit and loss. For example:

in p>27, the impact profit and loss =-2+2+(11-1) = 12 (ten thousand yuan), and in 28, the impact profit and loss =118-11=8 (ten thousand yuan), with a cumulative profit and loss of 2, yuan.